Depreciation details in income tax audit report u/s 44ab

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 June 2015 Is depreciation details are required to be given in form 3CD eventhough the assessee has not claimed deprecition under Income Tax Act?. Assesse has also not provided depreciation in his books of accounts.

Nikhil Kaushik online

Nikhil Kaushik online

(Expert)
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18 June 2015 as an auditor you don't have an option not to provide for depreciation. Whether assessee claim it or not, doesn't matter

Rupesh Jain

Rupesh Jain (Expert)
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18 June 2015 as per income tax depreciation are taken when make assessment, you are claim or not , you have to fill the depreciation column with correct figure, its no diff. assesse claim in book or not.